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Pennsylvania Code (Last Updated: April 5, 2016) |
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Title 61. REVENUE |
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PART I. Department of Revenue |
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Subpart B. General Fund Revenues |
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Article VI. Corporation Taxes |
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Chapter 155. Capital Stock Tax and Foreign Franchise Tax |
| Section 155.1. Taxpayers |
| Section 155.2. Family farm corporation exemption |
| Section 155.10. Single factor apportionment |
| Section 155.11. Exemption |
| Section 155.21. General |
| Section 155.22. Definitions |
| Section 155.23. Determination of valuation factors |
| Section 155.24. Valuation methods |
| Section 155.25. Capital stock value—fixed formula |
| Section 155.26. Average net income—fixed formula |
| Section 155.27. Net worth—fixed formula |
| Section 155.28. Capital stock value methods—fixed formula |
| Section 155.29. Minimum tax |
| Section 155.30. Regulated investment companies |